Could someone please provide link to filing as a pro

[Fraubump]

Couldn't find it wading through the search function. I notice the FAQ demurs, saying the info would become outdated, but I think this should be included in the FAQ (with a disclaimer) and just updated as necessary.

I made little money from any other source this year and with this news (to me) about Roth IRAS I guess I'd better file as a pro so I can contribute.

Thanks, Frau

[Nightwish]

Get "The Gambler's Guide to Taxes" by Walter L. Lewis. You can get it on Amazon (http://www.amazon.com/exec/obidos/tg/detail/-/0818406321/qid=1108008747/sr=1-1/ref=sr_1_1/104-8687578-8399923?v=glance&s=books) among other places.

[UncleDuke]

[ QUOTE ]
Get "The Gambler's Guide to Taxes" by Walter L. Lewis. You can get it on Amazon among other places.

[/ QUOTE ]

While this book does indeed have some useful info, people should be aware that there are questions that come up for online poker players that it does not answer. For instance, it says nothing about how to treat bonuses and rakeback. It also doesn't really make clear what we should consider a "session."

[liquidboss]

I think part of the problem many of us are facing is there isn't a good place to find reliable info regarding taxes for online players. Go down to Merryl Lynch and they know nothing about bonuses or rakeback either.

[dgoldsmith]

Here is a link (http://www.gambling-law-us.com/Articles-Notes/Gambling-Session.htm) for information about defining a session. What I would like to find is more information about defining "professional". There is another article at link (http://live.cardplayer.com/poker_magazine/archives/?a_id=13444) but they don't really address the key issue of time.

a) Poker is not my fulltime job, but I am playing with the intent to make money, not just for fun or amusement.
b) I am not playing sporadically. I've probably played +/- 25 days a month the last several months.

What I am trying to find is a more definitive statement of whether you have to have been gambling for several (3+) years showing profit in most of them and/or having poker provide a significant (what is signficant?) portion of your income before you can file professionally instead of recreationally.